CFC rules

View Tax by content type:

Latest Tax News

Featured Tax content

Practice notes
Enhanced capital allowancesWhat is an enhanced capital allowance?An enhanced capital allowance (ECA) is a tax relief for businesses on their...
Read More >
Produced in partnership with Begonia Filgueira FIEMA of Acuity Legal 19th May
Practice notes
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
Read More >
19th May
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
Read More >
19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
Read More >
19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
Read More >
Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
Read More >
19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
Read More >
19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
Read More >
19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
Read More >
Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
Read More >
Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
Read More >
19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
Read More >
Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
Read More >
19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
Read More >
19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
Read More >
19th May

Most recent CFC rules content

Q&As
Does a connected entity as defined in section 1122 of the Corporation Tax Act 2010 (CTA 2010) or an associated company with the meaning of section 449...
Read More >
23rd Jun
Practice notes
CFC rules—chapter 9 finance company exemptionsSTOP PRESS:With effect from 17 December 2020, Royal Assent of the Taxation (Post-transition Period) Act...
Read More >
15th Jun
Practice notes
CFC rules—definition of legal, economic and accounting control This Practice Note deals with the controlled foreign company (CFC) rules that apply...
Read More >
5th Jun
Practice notes
CFC rules—assumed taxable total profits and assumed total profitsThis Practice Note deals with the controlled foreign company (CFC) rules that apply...
Read More >
5th Jun
Practice notes
CFC rules—definitions of company and accounting period This Practice Note deals with the new controlled foreign company (CFC) rules that apply for...
Read More >
5th Jun
Practice notes
CFC rules—entity level exemptions: not subject to a lower level of taxThis Practice Note deals with the controlled foreign company (CFC) rules that...
Read More >
5th Jun
Practice notes
CFC rules—initial chapter 3 gatewayThis Practice Note deals with the controlled foreign company (CFC) rules that apply for accounting periods of CFCs...
Read More >
5th Jun
Practice notes
CFC rules—chapter 5 non-trade finance gatewayThis Practice Note deals with the controlled foreign company (CFC) rules that apply for accounting...
Read More >
5th Jun
Practice notes
CFC rules—entity level exemptions: low profitsThis Practice Note deals with the controlled foreign company (CFC) rules that apply for accounting...
Read More >
5th Jun
Practice notes
CFC rules—entity level exemptions: excluded territoriesThis Practice Note deals with the new controlled foreign company (CFC) rules that apply for...
Read More >
5th Jun
Practice notes
CFC rules—UK activities safe-harboursThis Practice Note deals with the controlled foreign company (CFC) rules that apply for accounting periods of...
Read More >
5th Jun
Practice notes
A history of EU law and CFC regimes [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note explains:•the...
Read More >
Produced in partnership with Kelly Stricklin-Coutinho 5th Jun
Practice notes
CFC rules—calculating the CFC tax chargeThis Practice Note deals with the new controlled foreign company (CFC) rules that apply for accounting periods...
Read More >
5th Jun
Practice notes
CFC rules—interests and relevant interestsThis Practice Note deals with the controlled foreign company (CFC) rules that apply to accounting periods of...
Read More >
5th Jun
Practice notes
CFC rules—creditable taxThis Practice Note deals with the controlled foreign company (CFC) rules that apply for accounting periods of CFCs starting on...
Read More >
5th Jun
Practice notes
CFC rules—definition of control: joint control and attribution of rightsThis Practice Note deals with the controlled foreign company (CFC) rules that...
Read More >
5th Jun
Practice notes
CFC rules—entity level exemptions: low profit marginThis Practice Note deals with the new controlled foreign company (CFC) rules that apply for...
Read More >
5th Jun
Practice notes
CFC rules—entity level exemptions: exempt periodThis Practice Note deals with the controlled foreign company (CFC) rules that apply for accounting...
Read More >
5th Jun
Practice notes
CFC rules—the corporation tax assumptionsThis Practice Note deals with the controlled foreign company (CFC) rules that apply for accounting periods of...
Read More >
5th Jun
Practice notes
CFC rules—meaning of UK and non-UK residenceThis Practice Note deals with the new controlled foreign company (CFC) rules that apply for accounting...
Read More >
5th Jun

Popular documents